93 STAT. 278
26 USC 5354.
26 USC 5001.
26 USC 5002.
PUBLIC LAW 96-39—JULY 26, 1979 "(ii) such wine cellar and the distilled spirits plant are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries). "(B) BOND IN LIEU OF WINE CELLAR BOND.—In the case of any adjacent wine cellar, a bond furnished under this section which covers operations at such wine cellar shall be in lieu of any bond which would otherwise be required under section 5354 with respect to such wine cellar (other than supplemental bonds required under the second sentence of section 5854)." (d) ALCOHOLIC INGREDIENTS ADDED TO DISTILLED SPIRITS TAXED AS DISTILLED SPIRITS.—Paragraph (2) of section 5001(a) (relating to
products containing distilled spirits) is amended to read as follows: "(2) PRODUCTS CONTAINING DISTILLED SPIRITS.—All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits." (e) DEFINITIONS.—Section 5002 (relating to definitions) is amended to read as follows: "SEC. 5002. DEFINITIONS.
"(a) IN GENERAL.—For purposes of this chapter— "(1) DISTILLED SPIRITS PLANT.—The term 'distilled spirits plant' means an establishment which is qualified under subchapter B to perform any distilled spirits operation. "(2) DISTILLED SPIRITS OPERATION.—The term 'distilled spirits operation' means any operation for which qualification is required under subchapter B. "(3) BONDED PREMISES.—The term 'bonded premises', when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted. "(4) DISTILLER.—The term 'distiller' includes any person who— "(A) produces distilled spirits from any source or substance, "(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation), "(C) by any process separates alcoholic spirits from any fermented substance, or "(D) making or keeping mash, wort, or wash, has a still in his possession or use. "(5) PROCESSOR.—
"(A) IN GENERAL.—The term 'processor', when used with respect to distilled spirits, means any person who— "(i) manufactures, mixes, or otherwise processes distilled spirits, or "(ii) manufactures any article. "(B) RECTIFIER, BOTTLER, ETC., INCLUDED.—The term 'processor' includes (but is not limited to) a rectifier, bottler, and denaturer. "(6)
CERTAIN OPERATIONS NOT TREATED AS PROCESSING.—In
applying paragraph (5), there shall not be taken into account—
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